注冊會(huì)計(jì)師考試 綜合階段 英語 審計(jì)常用詞匯 北注協(xié)版

1、 審計(jì)常用英語詞匯1.audit 審計(jì)2.acceptable difference 可接受差異3.accounting activities 會(huì)計(jì)活動(dòng)4.accounting estimate and polices 會(huì)計(jì)估計(jì)和會(huì)計(jì)政策5.anti-fraud controls 內(nèi)部控制6.assertion 認(rèn)定7.audit committee 審計(jì)委員會(huì)8.audit file assembly date 審計(jì)文檔裝訂日ponent auditor組成部分審計(jì)師10.assurance 鑒證11.credibility 可信賴程度12.audit of financial statem

2、ents 財(cái)務(wù)報(bào)表審計(jì)13.agreed-upon procedures 商定程序14.high levels of assurance 高水平保證pilation 編制16.reliability 可靠性17.relevance 相關(guān)性18.professional skepticism 職業(yè)謹(jǐn)慎19.objectivity 客觀性20.professional competence 專業(yè)勝任能力21.senior/cpa-in-charge 項(xiàng)目經(jīng)理22.audit engagement letter 審計(jì)業(yè)務(wù)約定書23.recurring audit 連續(xù)審計(jì)24.the client

3、委托人（客戶）25.change cpa更換注冊會(huì)計(jì)師26.the existing cpa 現(xiàn)任注冊會(huì)計(jì)師27.the successor cpa 后任注冊會(huì)計(jì)師28.the preceding cpa前任注冊會(huì)計(jì)師29.issue the audit report 出具審計(jì)報(bào)告30.expert 專家31.the board of directors 董事會(huì)32.knowledge of the entity s business 了解被審計(jì)單位情況33.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)34.determine the nature， t

4、iming and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍35.general knowledge of 初步了解的情況36.further assessment of 進(jìn)一步了解的情況37.the prior years working papers 以前年度工作底稿38.meeting minutes 會(huì)議紀(jì)要39.business risks 經(jīng)營風(fēng)險(xiǎn)40.appropriateness適當(dāng)性41.accounting estimate 會(huì)計(jì)估計(jì)42.management representations 管理層聲明43.going c

5、oncern assumption 持續(xù)經(jīng)營假設(shè)44.audit plan 審計(jì)計(jì)劃45.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域46.error 錯(cuò)誤47.fraud舞弊48.modified or additional procedures 修改或追加審計(jì)程序49.misappropriation of assets 侵占資產(chǎn)50.transactions without substance 虛假交易51.unusual pressures 異常壓力52.the suspected non-compliance 涉嫌存在違法行為53.materiality 重要性54.

6、exceed the materiality level 超過重要性水平55.approach the materiality level 接近重要性水平56.an acceptably low level 較低的可接受水平57.the overall financial statement level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層58.misstatements or omissions 錯(cuò)報(bào)或漏報(bào)59.aggregate 總計(jì)60.subsequent events 期后事項(xiàng)61.

7、adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表62.perform additional audit procedures 實(shí)施追加的審計(jì)程序63.audit risk 審計(jì)風(fēng)險(xiǎn)64.detection risk 檢查風(fēng)險(xiǎn)65.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見66.material misstatement 重大的錯(cuò)報(bào)67.tolerable misstatement 可容忍錯(cuò)報(bào)68.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)69.assessed level of mat

8、erial misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平70.small business 小規(guī)模企業(yè)71.accounting system 會(huì)計(jì)系統(tǒng)72.test of control 控制測試73.walkthrough test 穿行測試munication 溝通75.flow chart 流程圖76.reperformance of internal control重新執(zhí)行內(nèi)部控制77.audit evidence 審計(jì)證據(jù)78.substantive procedures 實(shí)質(zhì)性程序79.assertions 認(rèn)定80.existence 存在81.occurrenc

9、e 發(fā)生pleteness 完整性83.rights and obligations 權(quán)利和義務(wù)84.valuation and allocation 計(jì)價(jià)和分?jǐn)?5.presentation and disclosure 表達(dá)和披露86.cutoff 截止87.accuracy 準(zhǔn)確性88.classification 分類89.inspection 檢查90.supervision of counting 監(jiān)盤91.observation 觀察92.confirmation 函證93.calculation 計(jì)算94.analytical procedures 分析程序95.vouch 抽

10、憑96.trace 追查97.audit sampling 審計(jì)抽樣98.error 誤差99.expected error 預(yù)期誤差100.population 總體101.sampling risk 抽樣風(fēng)險(xiǎn)102.non- sampling risk 非抽樣風(fēng)險(xiǎn)103.sampling unit 抽樣單位104.statistical sampling 統(tǒng)計(jì)抽樣105.tolerable error 可容忍誤差106.the risk of under reliance 信賴不足風(fēng)險(xiǎn)107.the risk of over reliance 信賴過度風(fēng)險(xiǎn)108.the risk of i

11、ncorrect rejection 誤拒風(fēng)險(xiǎn)109.the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)110.trial balance 試算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 現(xiàn)金收入113.cash disbursement現(xiàn)金支出114.bank statement 銀行對賬單115.bank reconciliation 銀行存款余額調(diào)節(jié)表116.balance sheet date 資產(chǎn)負(fù)債表日 realizable value 可變現(xiàn)凈值118.storeroom 倉庫119

12、.sale invoice 銷售發(fā)票120.price list 價(jià)目表121.positive confirmation request 積極式詢證函122.negative confirmation request消極式詢證函123.purchase request 請購單124.receiving report 驗(yàn)收報(bào)告125.gross margin 毛利126.manufacturing overhead 制造費(fèi)用127.material request 領(lǐng)料單128.inventory stocktaking 存貨盤點(diǎn)129.bond certificate 債券130.stock

13、 certificate 股票131.audit report 審計(jì)報(bào)告132.entity 被審計(jì)單位133.addressee of the audit report 審計(jì)報(bào)告的收件人134.unqualified opinion 無保留意見135.qualified opinion 保留意見136.disclaimer of opinion 無法表示意見137.adverse opinion否定意見138.abilitytoperformthework完成工作的能力139.acceptanceprocedures承接（業(yè)務(wù)）程序140.accountability可計(jì)量性141.accr

14、uals 應(yīng)計(jì)項(xiàng)目142.appointment 任命143.assurance engagement 保證債務(wù)144.audit committee 審計(jì)委員會(huì)145.audit evaluation 審計(jì)業(yè)務(wù)146.audit staffing 審計(jì)工作人員 147.audit trail 審計(jì)線索 148.auditing standards 審計(jì)準(zhǔn)則 mittee 委員會(huì) 150.cash count 現(xiàn)金盤點(diǎn) 151.client screening 委托人甄別 parativefinancialstatements比較財(cái)務(wù)報(bào)表pletionoftheaudit審計(jì)的結(jié)束plianc

15、ewithaccountingregulations符合會(huì)計(jì)規(guī)則155.confidentiality保密性156.confirmationofaccountsreceivable應(yīng)收賬款的函證157.conflictofinterest利益沖突158.controlenvironment控制環(huán)境159.controlprocedures控制程序160.control deficiency 控制缺陷161.controlrisk控制風(fēng)險(xiǎn)162.corporategovernance公司治理,公司管制163.correspondingfigures相應(yīng)的計(jì)算164.creditors債權(quán)人165

16、.currentauditfiles本期審計(jì)檔案166.dateofreport報(bào)告的日期167.detectionrisk檢查風(fēng)險(xiǎn)168.directverificationapproach直接核查法169.directionaltesting方向的抽查170.disagreementwithmanagement與管理層意見不一致171.documentingtheauditprocess記錄審計(jì)流程172.evaluatingofresultsofauditprocedures評(píng)估審計(jì)程序執(zhí)行的結(jié)果173.examinations檢查174.expectations期望175.expect

17、ederror預(yù)期的差異176.experience經(jīng)驗(yàn)177.externalaudit外部審計(jì)178.externalreviewreports外部審閱報(bào)告179.fair公正、公允180.finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)的最終評(píng)定181.finalaudit期末審計(jì)182.financialstatementassertions財(cái)務(wù)報(bào)表認(rèn)定183.fraudanderror舞弊184.fraud欺詐185.goingconcernassumption持續(xù)經(jīng)營假設(shè)186.guidanceforinternalauditors內(nèi)部審計(jì)員的指導(dǎo)187.hospi

18、tality款待188.independentestimate獨(dú)立的估計(jì)189.inherentrisk固有風(fēng)險(xiǎn)190.insurance保險(xiǎn)191.integrity完整性192.interimaudit中期審計(jì)193.internalauditing內(nèi)部審計(jì)194.internalauditors內(nèi)部審計(jì)師195.internalcontrolsystem內(nèi)部控制系統(tǒng)196.inventorysystem盤存制度197.inventoryvaluation存貨估價(jià)198.isa230documentation國際審計(jì)準(zhǔn)則第230號(hào) 底稿記錄199.legalobligation法定義務(wù),法

19、定責(zé)任200.levelsofassurance鑒證程度/水平201.limitationonscope審計(jì)范圍限制202.managementrepresentationletter管理當(dāng)局聲明書203.materialmisstatementsoffact重大錯(cuò)報(bào)204.measurement計(jì)量205.modifiedreports修訂報(bào)告206.negativeassurance消極保證207.non-executivedirectors非執(zhí)行董事208.non-samplingrisk非抽樣風(fēng)險(xiǎn)209.obligatingevent負(fù)有責(zé)任事件210.openingbalances期

20、初余額211.operationalaudits經(jīng)營審計(jì)212.otherinformation其他的信息213.overallreviewoffinancialstatements財(cái)務(wù)報(bào)表的總體審閱214.overheadabsorption管理費(fèi)用分配215.periodicplan定期的計(jì)劃216.permanentauditfiles永久審計(jì)檔案217.personalrelationships個(gè)人的親屬關(guān)系218.planning計(jì)劃編制219.professionaldutyofconfidentiality保密的職業(yè)責(zé)任220.qualitativeaspectsoferrors

21、差錯(cuò)的性質(zhì)221.randomselection隨機(jī)選擇222.reasonableassurance合理保證223.reassessingsamplingrisk重新評(píng)價(jià)抽樣風(fēng)險(xiǎn)224.reservationoftitle保留225.rights認(rèn)股權(quán)226.riskandmateriality風(fēng)險(xiǎn)和重要性227.risk-basedapproach以風(fēng)險(xiǎn)為導(dǎo)向的方法228.rulesofprofessionalconduct職業(yè)道德守則229.salescut-off售截止230.salessystem銷售（貨）體系231.samplesize樣本量232.samplingrisk抽樣風(fēng)險(xiǎn)233.samplingunits抽樣單位234.scheduleofunadjustederrors未調(diào)整的差錯(cuò)235.scopeandobjectivesofinternalaudit內(nèi)審范圍和目標(biāo)236.segregationofduties職責(zé)分離237.statement1:integrity,objectivityandindependence聲明1:公正，客觀性